Influence of the surface roughness of particleboards and their performance towards coating

Las propiedades de la superficie y su efecto en la calidad de la adhesion fueron evaluadas en tableros pintados. Tableros de partículas sin recubrir encolados con resinas UF y TF hechos utilizando diferentes materias primas fueron acondicionados a clima 20°C and 65 % de humedad relativa fueron pintados con un aparejo nitrocelulósico mediante un proceso convencional. La interacción entre el aparejo y la superficie parece ser un importante factor que determina la fuerza de la adherencia. AbstractThe effect of surface properties on the quality of the adhesion was evaluated for coated particleboards. Uncoated UF- and TF-bonded particleboards made using different raw materials were conditioned under 20°C and 65 % relative humidity and coated with a nitrocellulose lacquer primer by a conventional process. The interaction between the primer and surface seems to be a very important factor determining the strength of adherence

Application Of The Domestic Production Activities Tax Deduction (Relating To A Wide Range Of Industries)

Internal Revenue Code Section 199 is the domestic production activities deduction, which was enacted under the American Jobs Creation Act of 2004. This new deduction was to help compensate the repeal of the exterritorial income exclusion. Section 199 was intended to lower the tax burden on domestic manufacturers as well as to attract new investments in domestic manufacturing facilities.  The deduction would yield tax breaks for certain types of businesses ranging large to small that predominately manufacture, produce, grow, or extract tangible personal property entirely or partially within the United States.  The types of businesses, specifically, that will have an impact from Section 199 would be those in the film and sound recordings industries, companies in the construction business, and those in the field of architectural and engineering.  In addition, those that qualified as doing business in any of the specific industries falling under Section 199 must be located and providing services in the United States. The Section 199 tax break will also benefit those in the business of producing electricity, natural gas, and water in the United States. The deduction is allowed to be taken for taxable years beginning after 2004, which creates many challenges. First, Section 199 establishes detailed tax concepts conditions, de minimis rules, exceptions, and safe harbors. Second, the deduction forces many businesses to implement new accounting systems to classify between qualifying and non-qualifying activities.  All in all, this report explains how Section 199 works as well as benefits specific industries. However, important production eligibility issues remain in determining the production deduction for tangible property, which are the central items focused throughout this article. Furthermore, the research contain within, covers the guidance in Notice 2005-14, along with the proposed and final regulations to the rules under Section 199.   An understanding of these rules will provide additional opportunities to qualify property and take advantage of tax breaks, yielding a better financial result to the taxpayer

Adapting evidence-informed complex population health interventions for new contexts : a systematic review of guidance

Background Adapting interventions that have worked elsewhere can save resources associated with developing new interventions for each specific context. While a developing body of evidence shows benefits of adapted interventions compared with interventions transported without adaptation, there are also examples of interventions which have been extensively adapted, yet have not worked in the new context. Decisions on when, to what extent, and how to adapt interventions therefore are not straightforward, particularly when conceptualising intervention effects as contingent upon contextual interactions in complex systems. No guidance currently addresses these questions comprehensively. To inform development of an overarching guidance on adaptation of complex population health interventions, this systematic review synthesises the content of the existing guidance papers. Methods We searched for papers published between January 2000 and October 2018 in 7 bibliographic databases. We used citation tracking and contacted authors and experts to locate further papers. We double screened all the identified records. We extracted data into the following categories: descriptive information, key concepts and definitions, rationale for adaptation, aspects of adaptation, process of adaptation, evaluating and reporting adapted interventions. Data extraction was conducted independently by two reviewers, and retrieved data were synthesised thematically within pre-specified and emergent categories. Results We retrieved 6694 unique records. Thirty-eight papers were included in the review representing 35 sources of guidance. Most papers were developed in the USA in the context of implementing evidence-informed interventions among different population groups within the country, such as minority populations. We found much agreement on how the papers defined key concepts, aims, and procedures of adaptation, including involvement of key stakeholders, but also identified gaps in scope, conceptualisation, and operationalisation in several categories. Conclusions Our review found limitations that should be addressed in future guidance on adaptation. Specifically, future guidance needs to be reflective of adaptations in the context of transferring interventions across countries, including macro- (e.g. national-) level interventions, better theorise the role of intervention mechanisms and contextual interactions in the replicability of effects and accordingly conceptualise key concepts, such as fidelity to intervention functions, and finally, suggest evidence-informed strategies for adaptation re-evaluation and reporting

Influence of the surface roughness of particleboards and their performance towards coating

Rugosidad; humedad; MDF

INFLUENCE OF THE SURFACE ROUGHNESS OF PARTICLEBOARDS AND THEIR PERFORMANCE TOWARDS COATING

The effect of surface properties on the quality of the adhesion was evaluated for coated particleboards. Uncoated UF- and TF-bonded particleboards made using different raw materials were conditioned under 20°C and 65 % relative humidity and coated with a nitrocellulose lacquer primer by a conventional process. The interaction between the primer and surface seems to be a very important factor determining the strength of adherence.Las propiedades de la superficie y su efecto en la calidad de la adhesion fueron evaluadas en tableros pintados. Tableros de partículas sin recubrir encolados con resinas UF y TF hechos utilizando diferentes materias primas fueron acondicionados a clima 20°C and 65 % de humedad relativa fueron pintados con un aparejo nitrocelulósico mediante un proceso convencional. La interacción entre el aparejo y la superficie parece ser un importante factor que determina la fuerza de la adherencia